McKinney v. BOARD OF COM'RS OF ALLEGHENY

OPINION OF THE COURT

EAGEN, Chief Justice.*

Pursuant to the “Uniform Declaratory Judgment Act,” Act of June 18, 1923, P.L. 840, § 1, as amended, 12 P.S. §§ 831 et seq., a group of owners of realty and taxpayers of Allegheny County filed actions in the Court of Common Pleas seeking a declaratory judgment determining the applicability to Allegheny County of Act 100, a 1976 amendment to section 402 of the General County Assessment Law [hereinafter: Act 100]1 which requires completion of a countywide revised assessment of real property before taxes may be levied on any revised assessment of real…